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Australia Publishes Final GST Ruling on Intangibles

The Australian Taxation Office (ATO) has published Goods and Services Tax Ruling (GSTR) 2019/D1 on the supply of anything other than goods or real property connected with the indirect tax zone (Australia). GSTR 2019/D1 applies both before and after its date of issue, having regard to the application dates set out in the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (the Amending Act), which is generally from 1 October 2016, although for GST on digital supplies and services, the ruling applies from 1 July 2017.

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Summary - what this draft Ruling is about

1. This Ruling discusses when a supply of anything other than goods or real property (an intangible) is connected with the indirect tax zone under paragraphs 9-25(5)(a), (b) and (c) and Division 85 of A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

2. For a supplier to be liable for goods and services tax (GST) on a taxable supply, one of the requirements is that the supply must be connected with the 'indirect tax zone'. In this Ruling, the indirect tax zone is referred to as 'Australia'.

3. This Ruling also explains exclusions to the 'connected with Australia' rules, where some supplies of intangibles made by non-residents are treated as being not connected with Australia. These supplies are referred to in this Ruling as 'disconnected' supplies.

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